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All Journal International Business and Accounting Research Journal JOURNAL OF INFORMATICS AND COMPUTER SCIENCE Jurnal Paradigma Akuntansi Edunity: Kajian Ilmu Sosial dan Pendidikan IIJSE
F.X. Kurniawan Tjakrawala, F.X. Kurniawan
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Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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The Effect of Financial Leverage, Employee Stock Ownership Program and Firm Size on Firm Performance of Companies Listed in Indonesia Stock Exchange Bangun, Nurainun; Tjakrawala, F.X. Kurniawan; Andani, Kurniati W.; Santioso, Linda
International Business and Accounting Research Journal Vol 1, No 2 (2017): July 2017
Publisher : Sekolah Tinggi Ekonomi dan Bisnis Islam Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (688.81 KB) | DOI: 10.15294/ibarj.v1i2.7

Abstract

The purpose of this research is to examine and to obtain affected empirical evidence of financial leverage, firm size and employee stock ownership program (ESOP) to firm performance in manufacturing company in Indonesian Stock Exchange on 2013-2015. Independent variables in this research are Financial Leverage (DER), Firm Size and Employee Stock Ownership Program (ESOP). Dependent variables in this research are Return on Assets (ROA) and Return On Equity (ROE). The results Showed that the simultaneous test of three independent variables Significantly afftected to the ROA and ROE. The partial tests of Financial Leverage (proxy DER) and Firm Size Significantly affected to ROA and ROE. But, the results Showed that the Employee Stock Ownership Program (ESOP) did not Affect to ROA and ROE.
Implementation of Internal Control Information System to Improve The Effectiveness of The Company's Financial Supervision Rezky Z, Anniza; Tjakrawala, F.X. Kurniawan
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 7 No 3 (2024): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v7i3.6268

Abstract

Effective financial supervision is an essential element in the success of a company's management. With the development of technology, the implementation of internal control information systems is increasingly becoming the main need. This study aims to analyze how the internal control information system can improve the effectiveness of a company's financial supervision. The research method used is a literature review and empirical analysis of companies implementing internal control information systems. The study results show that companies that use internal control information systems can reduce errors in financial records, increase transparency, and minimize the risk of financial fraud. This study implies that the implementation of an internal control information system can help companies improve operational efficiency and strengthen overall corporate governance, which ultimately has an impact on increasing investor and stakeholder confidence.
PENGARUH PROFITABILITAS, FIRM SIZE, DAN LEVERAGE TERHADAP MANAJEMEN LABA William, Carla; Tjakrawala, F.X. Kurniawan
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.32893

Abstract

The purpose of this study was to determine the effect of profitability, firm size and leverage on earnings management. This research uses secondary data and quantitative research as the type of research is. In this study, the population are LQ 45 companies which are listed on the website of Indonesia Stock Exchange for the period 2016-2021. The total sample reached 138 data and the method chosen when taking the sample was using the purposive sampling method. This research is also assisted by using SPSS 25. Based on the results obtained from the study, it shows that profitability and leverage partially have a significant effect on earnings management. Firm size partially has no significant effect on earnings management. Simultaneously (together) the variables of profitability, firm size and leverage have a significant effect on earnings management.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN Lonardo, Felix; Tjakrawala, F.X. Kurniawan
Jurnal Paradigma Akuntansi Vol. 7 No. 1 (2025): Januari 2025
Publisher : Fakultas Ekonomi, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jpa.v7i1.32953

Abstract

Firm value affects productivity, influence, firm size and organizational capital design. This study aims to examine some of these factors observationally in food and drink area producer organizations that have been listed on the Indonesia Stock Exchange (IDX) in 2017 - 2021. 40 assembly organizations in the food and drink area have tried to take advantage of non-profability. inspection technique. The optional information used in this organization is the assembly organization's fiscal report. The specialist engaged the SPSS form 22 program in handling the information in this review. Specialists got the consequences of the inspection led as follows: productivity, company size, and capital construction significantly impact the benefits of assembling organizations in the food and beverage sector, while the influence significantly affects a value in the company.
ANALISIS PENERAPAN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DALAM MENCAPAI SDGS SEKTOR PERBANKAN DI INDONESIA Jannah, Rauzatul; Tjakrawala, F.X. Kurniawan
JOURNAL OF INFORMATICS AND COMPUTER SCIENCE Vol 11, No 1 (2025): APRIL 2025
Publisher : Ubudiyah Indonesia University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33143/jics.v11i1.4842

Abstract

Environmental, Social, and Governance (ESG) di industri perbankan memainkan peran penting dalam mencapai Tujuan Pembangunan Berkelanjutan. Namun, implementasinya di Indonesia masih menghadapi berbagai kendala, yang dibuktikan dengan meningkatnya risiko salah kelola LST di Indonesia karena peringkat manajemen yang lemah. Tujuan dari penelitian ini adalah untuk mengkaji implementasi ESG di industri perbankan untuk mengetahui tingkat keterbukaan dan akuntabilitasnya dalam mendukung SDGs. Pendekatan yang digunakan adalah deskriptif kualitatif dengan metodologi content analysis, berdasarkan Global Reporting Initiative (GRI) 2021, terhadap 20 bank konvensional yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2023. Temuan menunjukkan bahwa komponen tata kelola telah diimplementasikan secara memadai, aspek sosial bervariasi, dan aspek lingkungan masih kurang optimal. Bank-bank BUMN mengungkapkan lebih banyak mengenai praktik-praktik lingkungan, sosial, dan tata kelola mereka dibandingkan dengan bank-bank swasta. Meskipun tren penerapan ESG menguntungkan, masih ada kesenjangan dalam hal transparansi dan kebutuhan untuk meningkatkan perhatian terhadap isu-isu lingkungan. Dengan perbaikan yang lebih lengkap dalam implementasi ESG, industri perbankan dapat memberikan kontribusi yang lebih besar untuk mencapai pembangunan berkelanjutan.
The Effect of Profitability, Capital Structure, and Good Corporate Governance on Financial Performance of Property and Real Estate Companies Listed on The Indonesia Stock Exchange (IDX) in 2020–2023 Sembiring, Kristin Monica Br; Tjakrawala, F.X. Kurniawan
Edunity: Social and Educational Studies Vol. 4 No. 6 (2025): Edunity: Social and Educational Studies
Publisher : PT Publikasiku Academic Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57096/edunity.v4i6.410

Abstract

This research seeks to examine and evaluate the influence of Profitability (measured by Return on Assets/ROA), Capital Structure (measured by Debt to Equity Ratio/DER), and Good Corporate Governance (measured by the Board of Directors) on the Price to Earnings Ratio (PER) among property and real estate firms listed on the Indonesia Stock Exchange (IDX). Employing a quantitative research approach, the study focused on companies listed between 2020 and 2023, totaling 94 firms. After applying specific selection criteria, a sample of 44 companies was obtained for analysis. Panel data regression using EViews software was utilized to process the data. The findings reveal that profitability, as indicated by ROA, has a positive and statistically significant impact on financial performance, represented by PER. Conversely, DER was found to have no significant influence, while the Board of Directors demonstrated a negative and significant effect on PER. These results are specific to the property and real estate sector listed on the IDX.
Co-Authors Dra. Nurainun M.M.,Ak Bangun Jannah, Rauzatul Kurniati W. Andani Linda Santioso Lonardo, Felix Rezky Z, Anniza Sembiring, Kristin Monica Br William, Carla